Property, Plant and Equipment, Net

9 Months Ended

Sep. 30, 2019

Property, Plant and Equipment [Abstract]

Property, plant and equipment, net consist of the following (in thousands):



	September 30, 2019			December 31, 2018
Land and land improvements	$	17,492		$	17,608
Buildings and leasehold improvements	143,097			138,126
Furniture and equipment	263,094			240,080
Sub-total	423,683			395,814
Accumulated depreciation	(179,562		)	(158,824		)
Property, plant and equipment in service, net	$	244,121		$	236,990
Construction in progress	77,998			97,863
Property, plant and equipment, net	$	322,119		$	334,853

At September 30, 2019 and December 31, 2018, property, plant and equipment, net of $97.8 million and $91.9 million, respectively, was located outside the United States.

At September 30, 2019, the Company had $78.0 million of assets under construction which consisted primarily of manufacturing facility expansion and improvement projects. Depreciation will begin on these assets once they are placed into service. The Company assesses its long-lived assets, consisting primarily of property and equipment, for impairment when material events and changes in circumstances indicate that the carrying value may not be recoverable. During the three and nine month periods ended September 30, 2019, the Company recorded impairment losses of $0.2 million and $9.2 million, respectively, compared to $0.1 million for both the three and nine month periods ended September 30, 2018. Of the $9.2 million impairment, $8.9 million is a result of the Company's decision to explore strategic alternatives to exit the India manufacturing facility. The remaining net book value of the India manufacturing facility is $55.5 million, of which $51.1 million is related to Property, plant and equipment, net.

The Company recorded depreciation expense of $7.7 million and $7.0 million during the three month periods ended September 30, 2019 and 2018, respectively, and $22.8 million and $21.1 million during the nine month periods ended September 30, 2019 and 2018, respectively.